Subjgrp 68. Examination and Inspection
- § 301.7601-1 - Canvass of districts for taxable persons and objects.
- § 301.7602-1 - Examination of books and witnesses.
- § 301.7602-2 - Third party contacts.
- § 301.7603-1 - Service of summons.
- § 301.7603-2 - Third-party recordkeepers.
- § 301.7604-1 - Enforcement of summons.
- § 301.7605-1 - Time and place of examination.
- § 301.7606-1 - Entry of premises for examination of taxable objects.
- § 301.7609-1 - Special procedures for third-party summonses.
- § 301.7609-2 - Notification of persons identified in third-party summonses.
- § 301.7609-3 - Duty of and protection for the summoned party.
- § 301.7609-4 - Right to intervene; right to institute a proceeding to quash.
- § 301.7609-5 - Suspension of periods of limitations.
- § 301.7610-1 - Fees and costs for witnesses.
- § 301.7611-1 - Questions and answers relating to church tax inquiries and examinations.
- § 301.7621-1 - Internal revenue districts.
- § 301.7622-1 - Authority to administer oaths and certify.
- § 301.7623-1 - General rules, submitting information on underpayments of tax or violations of the internal revenue laws, and filing claims for award.
- § 301.7623-2 - Definitions.
- § 301.7623-3 - Whistleblower administrative proceedings and appeals of award determinations.
- § 301.7623-4 - Amount and payment of award.
- § 301.7624-1 - Reimbursement to State and local law enforcement agencies.
- § 301.7641-1 - Supervision of operations of certain manufacturers.
- § 301.7654-1 - Coordination of U.S. and Guam individual income taxes.